2000 (9) TMI 537

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....R, for the Respondent. [Order per : Gowri Shankar, Member (T)].  In the order impugned in the appeal, the Commissioner has confirmed the demand for duty issued to the appellant on the ground that the furniture manufactured by it was not entitled to the benefit of exemption contained in entry 4 to the Table to Notification 80/90. He found that the condition prescribed for availing the ex....

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.... support the claim that this was due to bona fide misunderstanding. We are also not able to accept that the amount of duty confirmed is erroneous and that the Commissioner has applied the rate of 30% ad valorem whereas the correct rate is 25%. The notice to show cause is not part of the appeal and no worksheet has been produced to substantiate this claim. 4. The contention that the appella....